The Following Information Pertains to Yap Company's Grinding Department for the Month

The following information pertains to Yap Company's Grinding Department for the month of April: $\begin{array}{lrr}&\text { Units}&\text {Materals }\\ \text {Beginning work in process } &15,000&£5,500\\ \text { Started in April } &40,000&£18,000\\ \text { Units completed and transferred out} &42,500\\ \text { Ending work in process } &12,500\\\end{array}$

All materials are added at the beginning of the process. Using the weighted-average method, the cost per equivalent unit for materials is closest to

A) £0.59.
B) £0.55.
C) £0.45.
D) £0.43.